Mississippi Legislature

1997 Regular Session

House Bill 1472

[Introduced]

Instructions Bill Status Menu





History of Actions

Background

Title

Description: Ad valorem taxes; create county assessment/collection division within STC, tax assessors determine true value every 4 years.

History of Actions:

101/20/97(H)Referred To Ways and Means
202/04/97(H)Died In Committee

Background Information:

Effective datePassage
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
3/5ths vote requiredNo

House Committee:

Principal Author: Moak

Code Sections: A 027-0003-0031, A 027-0035-0050, A 027-0035-0113

Title: AN ACT TO AMEND SECTION 27-3-31, MISSISSIPPI CODE OF 1972, TO CREATE A COUNTY TAX ASSESSMENT AND COLLECTION DIVISION WITHIN THE STATE TAX COMMISSION; TO PROVIDE THAT SUCH DIVISION SHALL ADMINISTER LAWS ADDRESSING THE RELATIONSHIP AND OBLIGATIONS BETWEEN THE STATE TAX COMMISSION AND COUNTY TAX COLLECTORS AND ASSESSORS IN EFFECTUATING THEIR DUTIES RELATING TO TAXATION AND ASSESSMENT; TO AMEND SECTION 27-35-50, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT COUNTY TAX ASSESSORS SHALL DETERMINE ONCE EVERY FOUR YEARS, RATHER THAN ANNUALLY, THE TRUE VALUE OF EACH CLASS OF PROPERTY IN THEIR COUNTIES; TO REQUIRE THE STATE TAX COMMISSION TO CONSULT WITH COUNTY TAX ASSESSORS AND COLLECTORS BEFORE ADOPTING, AMENDING OR REPEALING RULES OR REGULATIONS CONCERNING THE DETERMINATION OF TRUE VALUE OF PROPERTY FOR THE PURPOSE OF ASSESSMENT; TO AMEND SECTION 27-35-113, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL CONDUCT ONCE EVERY FOUR YEARS, RATHER THAN ANNUALLY, ASSESSMENT/RATIO STUDIES OF EACH COUNTY OR USE OTHER MEANS TO DETERMINE IF EACH COUNTY'S ASSESSMENT RECORDS COMPLY WITH ACCEPTABLE PERFORMANCE STANDARDS; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 01/20/97 at 16:35.



End Of Document

1997/History/HB\HB1472.htm